Portugal vs Croatia
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Croatia: 4/05/2026
Compare Portugal and Croatia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Croatia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Croatia
General CIT Rate:
21
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
Withholding Tax (WHT)
Portugal
Croatia
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Croatia
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Portugal
Croatia
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
16.15%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
6.93%
